'The Church of Scotland Mauchline & Sorn Parish Church of Scotland Receipts and Payments accounts St For the year ended 31 December 2025 Congregation No . 100573 Charity Number . SC007714
Refere.nee. 9nd Adminiqtrntive. JnfnrmAtinn Charity Name . Mauchline & Sorn Parish Church of scotland Charity R¢gistration NumEff . SC007714 Congregation Reference Number . 100573 Contact Address . Treasurer MT Mark Crdwshaw Dykemuir Mauchline KA5 6F.Y Trustees (Kirk Session) Morag Adams Mark Crawshaw Su¢ Crawshaw Graham Dick William .TArdine .lean Martin Annctic Milton Robert Mitchell Elizabeth Morris Christine Murray Anne Munro Pauline Neale Andrew Rae Isabel Smith John Templeton Jan Walker lan Watt Andrew Wilson Mary Wilson RselL Wyllie Addilional Trusteesfrom Union wilh Sorn Parish Church on Iuseplember 2025 Christeen Dunlop Jane Ferguson Gordon Gray Alice Hair Jennifer OweDS Ign Seade Janet Robertson Principal oifice Bearers Minister . Rev Dr Allan S Vint Session Clerk Vacant Chiirch Tre&sur¢r Mark Crawshaw Independent Eer . Fiona Goldie Bankers Royal Bank of Scotland Kilmarnock
Trustees, AnDual Report st Year Ended 31 December 2025 Structure, Governance and Management Governing Doeument The Church is admiIllStered in accordance with the temis of the Church of ScotIand Unitary Constitution R¢eruitment and Appointment of Truste¢8 Members of the Kirk Session are the charity trustees. The Kirk Session memb¢ts arc the elders of the church and are chosen from those membcrs of the church are Considered to have the appropriate gifts and skills. The minister. who is a member of the Kirk Session. is eLect¢d by the ng[c¥allon and inducted by pbYtery. Organisational Structur¢ The Kirk Session meets regularly during the year and is chair¢d/moderated by the minister. Under the new constitution the Kirk Session havc arranged four sub commili¢¢s namcly* Fabric, Finance, Pastoral and Mission who meet between Kirk Session meetings to discuss and bring io the Kirk Session matters rcquiring trustee approval. The sub commitfres can co- opt mcmbcrs ok.the church and ihe community with the requid skllls and experience to advice and hclp with their work. On I. September 2025 Mauchline Parish Church entered a union with Sorn Parish Church {Previously this had been a linkagc). To crealc a n¢w charge called Mauchline and Sorn Parish Church of Scotland. Objective and A¢tivities The Church of Scotland is l rinitsrian in doctrine, Refornied in tradition and Presbyierian in policy. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of rcligion io thc people in every parish of Scotland through teitOrial ministry. It co-operales with other Churches in various ecumenical b(xlies in Scotland and beyond. Mauchline Chuwh has a service of worship every Sunday at I1.15am and at certain significant times of the year it holds additional services on appropriatc days. It also holds occasional additional services within its parish. Services Èn church building are Ing 'livestreamed' for the benefit of those unable to be physically present with us and for interested friends of th¢ congregation at a distall¢¢. We have noted an increase in the use of our facebook and You l.ube ¢hannels during this l&st year to communicate services. including fiJneral services. Sorn Church services are held at 10am with fellowship over coffee in the hall after the service. There are oaS1Onal joint service5 as arranged.
Achi¢vem¢nts and Perforniance W¢ offer a variety of midweek organisations that cater to different preferences and obj¢¢tives. These include forn and infornjal groups such as the Guild (Mauchline and Sorn), M¢n's Fellowship, Tuesday Bible Study, Giilguiding units, and a toddler group, all of which make regular use of our hail facilities. Once a rnOnt we host a community lunch in Mauchline church hall which is op¢n to everyone. The proceeds from these lunches support various outreach and development initiatives. Additionally. the halls are availabl¢ for use by other community groups, organisations, and local events for a small lee. Our Congregation continues to embrace a vision for fijture revitslisation. A notsble example is our Messy Church even where parents and children engagye in CTaft-b&sed church activities. We also hosted Christianity Explored sessions and Discipleship Explored meetings. providing opportuniti¢s for those interested in exploring and d¢¢pening their faith. In 2025, we were privileged to benefit from the contributions ora studcnts in training. Mr. William Lvibson who was training for the full-time ministy of Word and Sacrament Previo students have also visited and carried out occasional pulpit supply duties. Together, our dedi¢ated ¢ldcrs, hardworking coTJgregation, and minislcr are laying the groundwork for a positive and vibrant future for our newly constituted church community. Finaneial Review PriDcipal Sourcej of Fundiog Ow principal source of incom¢ 15 the direct giving of our members through weekly offerings at worship and offerings paid directly to the bank. CuTr¢ntly l O memberyj houscholds contrtbute through the weekly Iree will otTering envelopes. of which 5 are Gift Aided. 70 members/ households give by Bank Standing Order, of which 57 are Gift Aided: and 23 contribute by annual cheques, of which 8 contribute through the Gift Aid scheme. The other significant sources of income are from congregational organisations, from hall lets and from the Gift Day. R¢s¢rves Policy The charity trustees have considered the reserves required have tskcn into account their current and tUre liabilities. It is the Trustees, wilicy to hold reserves equivaIent to 250/0 of annual expenditure.
Trustees, Annual Report (conL) Year Ended 31" December 2025 Ststtment of Trnst¢e8' Ruponsibilitses The mernb of the Kirk Session must prcpaTC financiaj stsiements Nvhich Eive sufficient detail to enable ao appreciation of the transactions of the Church durfftng the fuwicial year. The members of the Ki Stssion are respon1¢ for keeping proF¢f accounting records whicL on rquesL must reflect the financial position of the Church at that time. This must bc done to ensure that the finatleial statements comply with the Charities and Tnts knvestment (Scotland) Act 2(K)5, th¢ CTrthTitses Accounts {Scotlan¢l) Regulations 21)06 and lhe ReationS Anent Congregational Finance approved by the General Assembly of the Churcb of Scotland in 2007. They are also respoL8ible for siD8 the assets of the Church and must take reasonable steps for the prevention 8ndl or detection of fraud and oth¢T itregulaTities. Approved by the Tnet5 and signed on their behalf. Sesslon Clerk Date: 2AFfrfw2o
Independent Examiner's Report to the Trustee5 of Mauchline & Sorn Parish Church of Scotland report on the accounts of the clwity for the year endcd 31 D¢cember 2025 which ar¢ set out on pag¢s 6-12. R¢sp¢ctiv¢ responsibilities of trn5tees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the tenns of the Charities and Trustee Investment {Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 26. The charity trustees consider that the audit requirement of ttgulation 10 (I) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 {1) (c) of the Act and to state whethcr particular matters have come to my attention. Basis of independent examiner'$ stat¢meDt An examination is carricd out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the chariiy and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or dis¢losures in the accounts, and seeks explanations from the Iwstees concerning any such matters. The procedures undertaken do nol providL all the evidence that would be requid in an audit and consequently I do not express an audit opinion on th¢ vicw given by the accounts. Independent Examintr'y statement In the course of my examination. no matter has come to my attention . which gives me reasonabl¢ cause kn believe thai in any material respect the requirements '. To keep accounting records in accordance with gection 44 (1) (c) ofthe 2005 Act and Regulation 4 of the 2006 Accounts. Rcgulations. and To prepare accounts which accord with the accounting Tecords and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be rcachcd. Name: Fiona Goldie Addrcss: Midbra¢. Crai8head Fam4 Mauchlin¢ Datc: .11 Ic)"4I2Q
Mauthllne Parish Churth Recel ts and entsAr(ount ar Ended JI Detembtr 2025 67)95 7D571 7L397 for Gerttatyry F¥nd5 Ch¥lt•bAL1frIties 155J nk& DBPDsI(interttt IrfyY5trnentlncom• $54 US21 $27$ R•n¢•l Dlpremh¥ Other Re¢pts TnSfer0tnk)n ba¢+ Ownlsa¥oM rn¢•F 77 ($77 49S3 N•tlon•1MlnIry & MIA Local Stalllwtosts &426 24n4 2&794 ¢)thrloc•l (psts 14. 274 RwtOrnUoTrFu CLWS 5fi58 2556 GovtrDinc•costs 5592 ¥592 75555 Exte•111ereo¥er forty•rOIe IiimlH5 .1796 Q6571 .Z9.367 Ji535 Trnmters forth¢•1 4.621 -1*746 IL535
Mauchline Parish Churth Statement of 8alances At 31 Deomber 2025 Total 74.952 -19.716 IL535 57,1 86,487 N¢n• Fw•nd toh•K¢ftht
MauchNn• Tn¥tee Rernuneraik)n andR¢knt¢d P•rtyTl5co Durln8the year Re¥Allan Vint receibd reimbur5ernent expereKYr•jlo1l£s4ftv manSeteleplaTr ldb)nd. £2451 forc01 ta¥and £Wfor8arden pwnit. HeaLfO rerebdllO40 in reSpeudtr exper In addilbn I member olthe UrkSe&%kn re¢&%*d reMer aSf0D.' Pauldr Neale rettw E420for pradIng herthces a$or8aL Mry4em•ntskn At lJ•wwy Al 31 Dtt Yransferof Union Gene141 Fu 11240 4C61 11.234 F•SrfcFu 115 1637 5517 9569 Le41tyFynd Il242 9h47 eThtFur 1059 5317 2232 1232 th Fvnd 461 461
70 1.246 11.224 1%697 362 R•rtrklqd M¢thiiTILUt 6.954 3? 6,917 bTr¢jIt IA97 1,497 Mknlsterfsutqr•tureFurnl 1,017 lJJ17 U76 5.658 4.322 Spec5al PioS¥rFund I45 8bl•Fund 171 171 119 119 559 559 M•rntyI G¥d•n Fund 537 5276 17.771 TrGulld 33 L169 Mai'iclub 245 291 Hdld4yOuW hIVrth 1.814 IA59 FFLd n9 9353 None Total funds 83N17 9A37 57,120 CofSln¥4storsTru5tln¢ome Fw Rbvjohn Heron Beqiiest 1212 Vnrts ICost£125(*1
Pur ses of Unrestricted Funds Pastoral Outreach Fund . This fund 15 available for oUt4¢h and mission work and to provide support to those no longer able to attend services. R4brlc Fund . This fund is available forthe routine and extraordinary repair and maintenance of the buildings used bv the church. Legacy Fund . This fund is available for special projects the trustees decide to undertake. Blble Fund.. used to buy Bibles and Hymn books Gemmel Bequert.. held for the needy ofthe parish Herftaqe/ Covenantorprolert Is onqolng In collaborntlon wlth the Commmynlty Councll andSCMA The Unrestrfrted Benevolent Fund, Youth Fund ond Organ Fund were tmnsftrred Into other unrestrlrted fvnds durlnp 2025 Pur es ol Restrlcted Fund$ McArvull Trustfvnd: This fund Is avallable to make grants to support congregatlonal youth activities. Gibson Tntfvnd. This fvnd provides for maintenance of a headstone in the Kirkyard. Mlnlsterfs Lltemturefvnd: This fvnd provides mryjest finance for the purchase of books. FlowerFund.. This fund is available to purchase flowers. oasis etc. for the church services flower display Restoratlonfvnd: This fund is available for expenses in relatlon to the church. to keep it wind and watertight and for the ongoin8 maintenance work to the exterior. Spedal Prolertfvnd.. This fund is for Sarge projects-currentty this is installing an accessible toilet In the church Oryon Fund . This fund provides for the flrture extraordinary Maintenance of the church organ. Revj Heron Bequest.. Fobrir of Sorn Church The funds reflected for The Guild, Men's Club and Messy Church reflect the figures for those cOnggatIOnal organisations_
Fund5 Total T¢)t•l 2025 2024 3 Anlsol Re£elpts WFOSchÈrne lth) GiftAidl 3,858 2,242 GfftAld 30,686 35,895 Tax ft&o¥ered G)fto IQ764 10.764 12,603 Ordifi•ryOfferlreslC¥th 9,025 9,025 9366 OtherONew DOnatt$t &213 8.213 5,404 DayOon•iow4 3.292 F4Mc Fund Donatn$ 23 Restorat F00¥tIOnS 276 2,276 ciifPffvdon•tkns NO FèlrTt•s 1,769 1,769 1,647 S¥& tot 67.295 4276 70.5n 71397 FelloshIP JS hour 295 295 $35 Shoppers, lunth 3290 3.016 1551 The Gul 2,930 2.930 1,805 955 9SS 614 FbwerFth 719 719 939 HollttrCWK*swChwth 73 73 4677 4.677 3A38 io
Tth 4 Ar•Ils ofpajvwbts Mlnsterfstra44Awc05ts 920 920 720 Locumcosts plIpsupp 364 364 Or8anst mSte¢S t•Wk)wbro•b•nd 467 467 438 OthArstwfflnicostsickanor. inclarf 3.212 3,212 3.030 rbf& Fabrkrepas & maknen•nc• Z81S Manst-CoulT. w5•t¢. 3,120 HÉ•t Ind lht 9.268 9,268 618 678 590 IttsLnnre 5.437 Other 4.417 4,417 578 24794 OrDn NkntenarKe 537 537 334 Subscrtptlor68 Lk•rKes Pres¢0thesthWe5t L761 L761 Prlntlw slatkjneryd p Oth•tè¥per 1399 37 1,436 3305 Speckl Pvrtha5esand wojocts 9.447 24.7D) 34.147 Re5toratlin Fun&costs 2556 Outrea¢h 1.246 1.246 122 45M7 Kwyntant and Indep%knt VAam CWnlMthJrfs£osts TheGulb Men'5C flower Fund 878 H¢lW Cluw Fle5syCPMch 428 428 564 52 474• li
Ministerfs Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employe¢5 contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance wrth the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £ 32.433 and the maximum stipend lin the tenth and subsequent years) £ 39,856 2025 2024 6 Collectlons for Thlrd Pdrties Christian Aid 576 550 Life & Work Magazine 383 378 Poppy Scotland 50 Echo donations 23 Messy Church Mauchline Church Guild 417 376 Red Cross 107 Epilepsy Scotland 107 Dunaskin Doon Band 250 220 Songs For All Choir 220 DEC Middle East Appeal 93 Heart & Stroke Scotland TOTAL 1,836 12
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 CAPITAL ACCOUNr Credit Balances held at 31 December at cost Market Value of Balances at 31 December 11.213 10,696 REVENUE ACC UNT Credlt Balance at 31 December 4.526 TEMPORARY ACCOUNT Credit Balance at 31 December 13